XML 54 R38.htm IDEA: XBRL DOCUMENT
v3.25.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF EFFECTIVE OF INCOME TAXES | The items accounting for the difference between income taxes at the effective Federal statutory rate of 21%, and the Company’s effective tax rate for the years ended December 31, 2024 and 2023 were as follows: SCHEDULE OF EFFECTIVE OF INCOME TAXES
|  | Year Ended December 31, 2024 |  |  | Year Ended December 31, 2023 |
Income tax benefit at U.S. statutory rate |  | $ | (1,559,977 | ) |  | $ | (1,326,077 | )
Income tax benefit – State |  |  | (521,868 | ) |  |  | (315,732 | )
Other permanent items |  |  | 3,822 |  |  |  | - |
Tax return true-up |  |  | (727,235 | ) |  |  | - |
Non-deductible expenses |  |  | - |  |  |  | 983,499 |
Change in valuation allowance |  |  | 2,805,258 |  |  |  | 658,360 |
Total provision for income tax |  | $ | - |  |  | $ | - |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The following is a summary of the components of deferred tax assets and liabilities as of December 31, 2024 and 2023: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
Deferred Tax Asset: |  | December 31, 2024 |  |  | December 31, 2023 |
Net operating loss carryforward |  | $ | 1,651,702 |  |  | $ | 738,650 |
Depreciation |  |  | 506 |  |  |  | - |
Amortization |  |  | 54,689 |  |  |  | - |
Stock based compensation |  |  | 1,700,823 |  |  |  | - |
Capitalized research and development |  |  | 86,906 |  |  |  | - |
ROU liabilities |  |  | 25,017 |  |  |  | - |
Accrued expenses |  |  | 38,108 |  |  |  | - |
Other |  |  | 11,912 |  |  |  | - |
Total deferred tax assets |  |  | 3,569,663 |  |  |  | 738,650 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
ROU assets |  |  | (25,756 | ) |  |  | - |
Total deferred tax liabilities |  |  | (25,756 | ) |  |  | - |
Less: Valuation allowance |  |  | (3,543,907 | ) |  |  | (738,650 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration